Article 71–Article 73 · 3 articles
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
1. Europol shall have an internal audit function which must be performed in compliance with the relevant international standards.
2. The establishment by the Management Board of an internal audit function at Europol does not affect the rights of the Commission's internal auditor who shall exercise the same powers with respect to Europol as with respect to Commission departments with the exception that the Management Board may revise, on the basis of Article 5 of the Europol Decision, the audit plan as submitted by the Commission's internal auditor. The Director, in respect of the implementation of the audit plan, may limit the scope of an audit by denying access to strategic, operational and classified information as defined in Article 2(14) of the Financial Regulation. Should the Director elect to limit the scope of an audit on such grounds, the Commission's internal auditor shall be provided with a written justification.
3. The Europol internal audit function and the Commission’s internal auditor shall perform their functions without prejudice to Article 38(4).
1. The Europol internal audit function and the Commission’s internal auditor shall advise Europol on dealing with risks, by issuing opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.
The Europol internal audit function and the Commission’s internal auditor shall be responsible:
(a)
for assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing programmes and actions by reference to the risks associated with them; and
(b)
for assessing the efficiency and effectiveness of the internal control and audit systems applicable to every budget implementation operation.
2. The Europol internal audit function and the Commission’s internal auditor shall perform its duties on all Europol’s activities and departments. The Europol internal audit function shall enjoy full and unlimited access to all information required in the performance of these duties. Without prejudice to Article 71(2), the Commission’s internal auditor shall enjoy the same full and unlimited access to all information required in the performance of these duties.
3. The head of the Europol internal audit function and the Commission’s internal auditor shall report to the Management Board and the Director on his/her findings and recommendations. They shall ensure that action is taken on recommendations resulting from audits.
4. The head of the Europol internal audit function and the Commission’s internal auditor shall submit to the Management Board and the Director an annual internal audit report setting out, inter alia, the number and type of internal audits conducted and the recommendations made. This annual report shall also mention any systemic problems detected by the specialised panel set up under Article 66(4) of the general Financial Regulation.
4a. the Director shall submit written comments to the Management Board regarding the action taken on the recommendations made by the Europol internal audit function and the Commission’s internal auditor.
5. Each year the Management Board shall send to the authority responsible for discharge and to the Commission the report drawn up by the Europol internal audit function and the Commission’s internal auditor, including the comments of the Director referred to in paragraph 4a.
1. The responsibility of the internal audit function for action taken in the performance of the internal audit function shall be mutatis mutandis as laid down in special rules applicable to the Commission’s internal auditor. The special rules shall guarantee that the internal audit function is totally independent in the performance of his/her duties and shall establish responsibility. In addition the provisions in the rules to be established by the Management Board shall be observed in accordance with Article 37(9)(f) of the Europol Decision.
2. The responsibility of the Commission’s internal auditor shall be determined in accordance with Article 87 of the general Financial Regulation.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
